Steven E. Kaplan

Arizona State University

Professor

Tempe, AZ 85287

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 28,467

SSRN RANKINGS

Top 28,467

in Total Papers Downloads

2,187

SSRN CITATIONS
Rank 20,048

SSRN RANKINGS

Top 20,048

in Total Papers Citations

19

CROSSREF CITATIONS

33

Scholarly Papers (15)

The Information Content of Tax Expense for Firms Reporting Losses

Number of pages: 42 Posted: 28 Jun 2010 Last Revised: 19 Apr 2012
Dan S. Dhaliwal, Steven E. Kaplan, Rick Laux and Eric H. Weisbrod
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 459 (78,376)
Citation 3

Abstract:

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Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses

The Information Content of Tax Expense for Firms Reporting Losses

Journal of Accounting Research, Forthcoming
Number of pages: 42 Posted: 02 Jul 2012 Last Revised: 21 Apr 2013
Dan S. Dhaliwal, Steven E. Kaplan, Rick Laux and Eric H. Weisbrod
University of Arizona - Department of Accounting (deceased), Arizona State University, Purdue University and University of Kansas - School of Business
Downloads 213 (179,401)
Citation 6

Abstract:

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Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses

2.

Effects of Subordinate Likeability and Balanced Scorecard Format on Permformance-Related Judgments

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 39 Posted: 31 Jul 2006
Steven E. Kaplan, Michael J. Petersen and Janet Samuels
Arizona State University, Arizona State University (ASU) - School of Accountancy and Thunderbird School of Global Management
Downloads 569 (60,662)
Citation 3

Abstract:

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Performance Measurement, BSC, Affect, Likeability

3.

Auditing with Data and Analytics: External Reviewers' Judgments of Audit Quality and Effort

Number of pages: 52 Posted: 24 Mar 2020 Last Revised: 06 Mar 2021
Arizona State University (ASU) - School of Accountancy, Arizona State University, University of Missouri Trulaske College of Business and The University of Mississippi
Downloads 336 (113,200)

Abstract:

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data and analytics, external reviewer, audit quality; effort heuristic

4.

Does Institutional Investor Behavior Influence the Market Reaction to Going Concern Audit Reports?

Number of pages: 50 Posted: 07 May 2014
Steven E. Kaplan, Michael J. Mowchan and Eric H. Weisbrod
Arizona State University, Baylor University and University of Kansas - School of Business
Downloads 326 (116,982)
Citation 3

Abstract:

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Audit Report, Going Concern, Institutional Ownership, Institutional Flight, Market Reaction, Bankruptcy

5.

Audit Partners’ Co-Working Experience and Audit Outcomes

Number of pages: 69 Posted: 05 Sep 2019
Ting‐Chiao Huang, Chen Chen, Steven E. Kaplan and Yi-Hung Lin
Monash University, Monash University - Department of Accounting, Arizona State University and Monash University
Downloads 129 (274,653)

Abstract:

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audit partner co-working experience; audit quality; audit efficiency; audit tenure; audit industry expert

6.

Further Evidence on the Separate and Joint Effects of Litigation and Brand Reputation Motives on Assurance Quality

Number of pages: 60 Posted: 04 Sep 2011
Ryan Casey, Steven E. Kaplan and Arianna S. Pinello
University of Denver, Arizona State University and Florida Gulf Coast University
Downloads 81 (374,520)

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Assurance quality, earnings quality, annual audits, interim reviews, reputation concerns, litigation concerns

7.

Changing the Blame Game: Does the Presence of a Pay Ratio Disclosure Impact Nonprofessional Investors’ Reactions to CEOs’ Internal Attributions for Poor Firm Performance?

forthcoming at Journal of Management Accounting Research
Number of pages: 53 Posted: 26 Feb 2021 Last Revised: 27 Aug 2021
Nicole L. Cade, Steven E. Kaplan and Serena Loftus
University of Pittsburgh - Accounting Group, Arizona State University and Tulane University - A.B. Freeman School of Business
Downloads 74 (394,342)

Abstract:

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CEO compensation, CEO-to-employee pay ratio, pay ratio disclosure, internal attributions, management explanations, investment decisions, say-on-pay

8.

The Role of Accountability in Reducing the Impact of Affective Reactions on Capital Budgeting Decisions

Management Accounting Research, Forthcoming
Posted: 18 May 2020
Dennis Fehrenbacher, Steven E. Kaplan and Carly Moulang
Department of Accounting, Monash Business School, Monash University, Arizona State University and Monash University - Department of Accounting

Abstract:

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Affect, Accountability, Capital budgeting, Decision-making

9.

The Valuation of Discontinued Operations and its Effect on Classification Shifting

The Accounting Review, Forthcoming
Posted: 20 Nov 2019
Steven E. Kaplan, David G. Kenchington and Brian Wenzel
Arizona State University, Arizona State University (ASU) - School of Accountancy and McGill University - Desautels Faculty of Management

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Valuation, discontinued operations, classification shifting, earnings management, tax expense

10.

The Relation between Individual Characteristics and Compensation Contract Selection

Management Accounting Research, Forthcoming
Posted: 14 Jul 2016
Dennis Fehrenbacher, Steven E. Kaplan and Burkhard Pedell
Department of Accounting, Monash Business School, Monash University, Arizona State University and University of Stuttgart

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Self-selection, Contracting, Individual characteristics, Risk preferences, Psychological traits

11.

The Changing Relationship between Audit Firm Size and Going Concern Reporting

Accounting Organizations & Society, Forthcoming
Posted: 18 Aug 2012
Steven E. Kaplan and David D. Williams
Arizona State University and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Abstract:

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going concern reporting, supply of audit services, audit markets, audit firm

12.

Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach

The Accounting Review, Forthcoming
Posted: 18 Aug 2012
Steven E. Kaplan and David D. Williams
Arizona State University and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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Audit reports, auditor litigation, auditor litigation settlements

13.

The Effects of Managements' Incentives and Auditor Characteristics on Financial Statement Users' Earnings Correction Beliefs

Posted: 27 Jan 2003
Steven E. Kaplan and Elaine Mauldin
Arizona State University and University of Missouri Trulaske College of Business

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14.

Review Partners' Reactions to Inconsistent Judgments Received During New Client Screening

Posted: 15 Oct 2002
Susan Ayers and Steven E. Kaplan
Independent and Arizona State University

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client acceptance, potential client, risk assessment, justification, review process

15.

Potential Differences between Engagement and Risk Review Partners and Their Effect on Client Acceptance Judgments

Accounting Horizons, Vol 12, No 2, June 1998
Posted: 18 Jul 1998
Susan Ayers and Steven E. Kaplan
Independent and Arizona State University

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